A Comparative Analysis of Buhari and Tinubu’s Administrations on Tax Reforms: Implications for Nigeria’s Government and Politics (2019–2025)

Abstract

Tax reform is central to Nigeria’s fiscal sustainability as the country grapples with declining oil revenues, high public debt, and increasing socio-economic demands. This paper compares the tax reforms undertaken during President MuhammaduBuhari’s second term (2019–2023) and President Bola Ahmed Tinubu’s first years in office (2023–2025). Using qualitative content analysis based on official documents, policy briefs, expert commentary, and media reports, the study assesses the nature, scope, and impact of tax reforms during both administrations. The Buhari administration implemented incremental legislative adjustments through annual Finance Acts aimed at broadening the tax base, modernizing laws, and strengthening tax administration. In contrast, the Tinubu administration enacted sweeping and structural changes through the 2025 Nigerian Tax Reform Acts, introducing a unified tax code and restructuring tax institutions. The findings highlight both opportunities and challenges posed by these reforms, including their implications for federal-state relations, public trust, fiscal stability, and Nigeria’s broader political economy.